VINOD CHANDRAN, J.

1. The following questions arise from the order of the Income Tax Appellate Tribunal:-

(i) Whether in the facts and circumstances of the case, the Tribunal was correct, in having directed the Commissioner to condone the delay in filing the application for registration under Section 12A of the Income Tax Act, 1961 ('IT Act', for short) and also directing grant of registration Section 12A ?

(ii) Whether the Tribunal was correct in having entertained the additional ground of a deemed grant of registration under Section 12A especially when it was raised at the appellate stage?

An additional ground arises in the course of the pendency of the appeal by reason of another similarly situated assessee having been granted registration under Section 12A by orders of the Tribunal; which has been acceded to by the Department. This cannot be said to be a question arising from the order of the Tribunal.

(iii) Whether the Revenue could have continued prosecution of the instant appeal in the circumstances of the Revenue having acceded to a similar Major Port being registered under Section 12A under the orders of yet another Income Tax Appellate Tribunal; going by the dictum i